MZ · AfricaNG · Africa
Mozambique vs Nigeria: tax rates compared
Mozambique's income tax rate is 7pp higher than Nigeria's (32% vs 25%). The 200-country average is 28%: Mozambique sits above it, Nigeria sits below it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | MZ | NG | Difference |
|---|---|---|---|
| Income Tax | 32% | 25% | MZ +7 pp |
| Corporate Tax | 32% | 30% | MZ +2 pp |
| VAT | 16% | 7.5% | MZ +8.5 pplargest gap |
| Capital Gains Tax | 32% | 25% | MZ +7 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Taxes on personal income) · as of 2026-03-04 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | +7 pp | Mozambique higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nigeria | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +2 pp | Mozambique higher |
Mozambique's corporate tax rate is 2pp higher than Nigeria's (32% vs 30%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Mozambique | 16% | Source: PWC Worldwide Tax Summaries — Mozambique (Corporate, Other taxes) · as of 2026-03-04 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +8.5 pp | Mozambique higher |
Mozambique's VAT rate is 8.5pp higher than Nigeria's (16% vs 7.5%). The 181-country average is 15%: Mozambique sits above it, Nigeria sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: PwC Worldwide Tax Summaries — Mozambique (Individual, Income determination) · as of 2026-03-04 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | +7 pp | Mozambique higher |
Mozambique's capital gains tax rate is 7pp higher than Nigeria's (32% vs 25%). The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 0% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Other taxes) · as of 2026-03-04 |
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
Mozambique's wealth tax rate is identical to Nigeria's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.